JA Interactive FFCRA Impact Analysis

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Disclaimer* This field is required.This interactive tool is designed to assist in understanding how FFCRA may impact your organization and is not intended to be exhaustive nor should any discussion or opinions within be construed as legal advice. Anyone interacting with this tool should contact legal counsel if in need of legal advice. The information contained herein utilizes information from the Federal Government, other FFCRA resources, and your responses to drive the analysis.
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I would like to receive the COVID COORDINATOR* This field is required.No more than twice monthly, JA Benefits will send COVID Coordinator to your inbox, a streamlined newsletter to help you get a simple & concise picture of what you need to know now, tips for navigating, as well as ways to prepare and stay in compliance with new COVID-19 measures. The newsletter content is intended for employers. If you do not find the content valuable, you may opt-out of the series at any time from the footer of each email newsletter.
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Last Name
Company Name
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How many employees do you have?
Less than 50
50-499
500+
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Are your employees Federal Employees, Health Care Providers or Emergency Responders?
YESNO
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SEEK GUIDANCE

The Department of Labor encourages you to seek guidance from your employer for eligibility to take expanded family and medical leave as most Federal employees are covered by Title II of FMLA (and FFCRA amended Title I of FMLA).

Furthermore, health care providers and emergency responders may be excluded by their employer from being able to take expanded family and medical leave under the Act.
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Do you believe the viability of your business would be threatened by offering additional COVID-19 paid sick leave?
YESNO
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GOOD NEWS!

There are no new requirements under FFCRA for employers with less than 50 or over 500 employees
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YOU HAVE A FFCRA EMPLOYER REQUIREMENT

Based on your answers, under FFCRA you are required to notify your employees of the availability of a new 2-week pool of COVID-19 National Paid Sick Leave.

The number of hours are based on an employee's average work schedule.

If the employee is eligible, then employees must be given the option to use this new pool before any other type of employer-provided leave.

The next section will help you to determine if the individual employee's circumstances make them eligible for COVID-19 National Paid Sick Leave.
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FFCRA SMALL BUSINESS EXEMPTION

An employer, including a religious or nonprofit organization, with fewer than 50 employees (small business) may be exempt from providing:

• Paid sick leave due to school or place of care closures or childcare provider unavailability for COVID-19 related reasons

• Expanded family and medical leave due to school or place of care closures or childcare provider unavailability for COVID-19 related reasons when doing so would jeopardize the viability of the small business as a going concern.

To elect this small business exemption, you should document why your business with fewer than 50 employees meets the criteria set forth by the Department.

The next section will help you to determine if you are eligible for the FFCRA Small Business Exemption.
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Is this employee a Federal Employee, Health Care Provider or an Emergency Responder?
YESNO
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SEEK GUIDANCE

The Department of Labor encourages you to seek guidance from your employer for eligibility to take expanded family and medical leave as most Federal employees are covered by Title II of FMLA (and FFCRA amended Title I of FMLA).

Furthermore, health care providers and emergency responders may be excluded by their employer from being able to take expanded family and medical leave under the Act.
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Which of these apply?
A government quarantine, isolation order, shelter-in-place or stay-at-home order has limited the employee's ability to work.
A health-care provider advised the employee to self-quarantine.
The employee is experiencing symptoms associated with COVID-19 and is in the process of testing or medical treatment.
None of the above applies
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EMPLOYEE IS ELIGIBLE

Employee may use the COVID-19 paid sick leave pool.

The hourly rate for this time-off will be the greater of minimum wage in your area or their regular hourly rate.

The amount is not to exceed $511 per day or $5,110 total.
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The employee is caring for someone that:
Has limited ability to work due to a government quarantine, isolation order, shelter-in-place or stay-at-home order.
A health-care provider has advised to self-quarantine.
Is experiencing symptoms associated with COVID-19 and is in the process of testing or medical treatment.
Is caring for their child because of the closure of the child's school or child-care provider.
None of the above applies
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EMPLOYEE IS ELIGIBLE

Employee is eligible to use the COVID-19 paid sick leave pool.

The hourly rate for this time-off will be two-thirds of the greater of:

Minimum wage in your area or their regular hourly rate.

Not to exceed $200 per day or $2,000 total.

Alternatively, instead of using COVID-19 paid sick leave pool (at two-thirds rate), employee may instead choose to use their normal employer-provided paid leave (at full rate).
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Does employee wish to use additional time off because a qualified family member is ill?
YESNO
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Is the employee eligible for FMLA according to traditional requirements?Worked for employer of 50 or more employees for more than 12 months and at least 1,250 hours)
YESNO
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APPLY STANDARD FMLA CRITERIA WITHOUT MODIFICATION
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Does the employee need additional time off to care for children 18 years and under whose school or child-care facility was closed because of COVID-19?
YESNO
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Has the employee worked for you for more than 30 days?Regardless of the number of hours worked
YESNO
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EMPLOYEE IS NOT ELIGIBLE

Based on your answers, the employee is not eligible for any additional COVID-19 National Paid Time Off or FMLA.

EMPLOYEE IS ELIGIBLE

Based on your answers, this employee is eligible for FMLA benefits in accordance with the new COVID-19 expansion (which creates paid leave for
employees who are taking FMLA directly related to the care of a child who is impacted by a school or care facility closure as a result of the COVID-19 health emergency).

The expansion of FMLA for COVID-19 specifies 10 days of unpaid leave before providing paid leave, however it allows for an employee to use the new COVID-19 National Paid Sick Leave or other employer-provided paid leave, during this period.

Employee may take paid leave using their standard FMLA pool (12-weeks per 12-month period).

Leave cannot extend past 2020.
Their job is protected if the employer is over 25 employees

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Calculating Hourly Rate of Leave Amount:

Hourly rate is at least two-thirds of employee's regular rate of hourly pay
Hourly rate is not to exceed $200 per day
Amount of entire leave cannot exceed $10,000

Calculate Hours for Regular Schedule Employees:

Number of hours each week is the number of hours the employee would have been scheduled to work.

Calculating Hours for Variable Schedule Employees:

Use the average number of hours that an employee worked over the previous 6-month period.

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An authorized officer of the business has determined that:Select any (all) that apply.
The provision of paid sick leave or expanded family and medical leave would result in the small business’s expenses and financial obligations exceeding available business revenues and cause the small business to cease operating at a minimal capacity.
The absence of the employee or employees requesting paid sick leave or expanded family and medical leave would entail a substantial risk to the financial health or operational capabilities of the small business because of their specialized skills, knowledge of the business, or responsibilities.
There are not sufficient workers who are able, willing, and qualified, and who will be available at the time and place needed, to perform the labor or services provided by the employee or employees requesting paid sick leave or expanded family and medical leave, and these labor or services are needed for the small business to operate at minimal capacity.
None of the above
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Is leave required by employee because the child's school or place of care is closed, or child care provider is unavailable due to COVID-19 related reasons?
YESNO
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YOUR SMALL BUSINESS IS ELIGIBLE

A small business is exempt from certain paid sick leave and expanded family and medical leave requirements if providing an employee such leave would jeopardize the viability of the business as a going concern.

This means a small business is exempt from mandated paid sick leave or expanded family and medical leave requirements only if the:

• Employer employs fewer than 50 employees

• Leave is required because the child’s school or place of care is closed, or child care provider is unavailable, due to COVID-19 related reasons

• An authorized officer of the business has determined that at least one of the following three conditions is satisfied:

• The provision of paid sick leave or expanded family and medical leave would result in the small business’s expenses and financial obligations exceeding available business revenues and cause the small business to cease operating at a minimal capacity

• The absence of the employee or employees requesting paid sick leave or expanded family and medical leave would entail a substantial risk to the financial health or operational capabilities of the small business because of their specialized skills, knowledge of the business, or responsibilities

• There are not sufficient workers who are able, willing, and qualified, and who will be available at the time and place needed, to perform the labor or services provided by the employee or employees requesting paid sick leave or expanded family and medical leave, and these labor or services are needed for the small business to operate at minimal capacity.

The Department of Labor encourages employers and employees to collaborate to reach the best solution for maintaining the business and ensuring employee safety.
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YOUR SMALL BUSINESS IS NOT ELIGIBLE

A small business is exempt from certain paid sick leave and expanded family and medical leave requirements if providing an employee such leave would jeopardize the viability of the business as a going concern.

This means a small business is exempt from mandated paid sick leave or expanded family and medical leave requirements only if the:

• Employer employs fewer than 50 employees

• Leave is required because the child’s school or place of care is closed, or child care provider is unavailable, due to COVID-19 related reasons

• An authorized officer of the business has determined that at least one of the following three conditions is satisfied:

• The provision of paid sick leave or expanded family and medical leave would result in the small business’s expenses and financial obligations exceeding available business revenues and cause the small business to cease operating at a minimal capacity

• The absence of the employee or employees requesting paid sick leave or expanded family and medical leave would entail a substantial risk to the financial health or operational capabilities of the small business because of their specialized skills, knowledge of the business, or responsibilities

• There are not sufficient workers who are able, willing, and qualified, and who will be available at the time and place needed, to perform the labor or services provided by the employee or employees requesting paid sick leave or expanded family and medical leave, and these labor or services are needed for the small business to operate at minimal capacity.

The Department of Labor encourages employers and employees to collaborate to reach the best solution for maintaining the business and ensuring employee safety.
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HOW TO CALCULATE THE EMPLOYER PAYROLL TAX CREDIT

Amount Paid for COVID-19 National Paid Time Off (aka COVID PTO)

+ Amount Paid for FMLA

+ Medicare Tax Paid for COVID PTO

+ Medicare Tax Paid for FMLA

+ Qualified Health Plan Expenses For Employees on COVID PTO or FMLA

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TOTAL AMOUNT OF EMPLOYER PAYROLL TAX CREDIT

*Eligible employers who pay qualifying sick or childcare leave will be able to retain an amount of the payroll taxes equal to the amount of qualifying sick and childcare leave that they paid, rather than deposit them with the IRS.

**If the reduction would take the balance negative for the quarter, employers may have the balance treated as a refundable overpayment.
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